STATE OF NEW YORK
________________________________________________________________________
1700
2019-2020 Regular Sessions
IN ASSEMBLY
January 16, 2019
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Introduced by M. of A. HAWLEY, KOLB, PALMESANO, BARCLAY, MONTESANO,
GIGLIO, DiPIETRO, NORRIS, BRABENEC, ASHBY -- read once and referred to
the Committee on Ways and Means
AN ACT to amend the tax law, in relation to creating a wage tax credit
for employers who employ New York national guard men and women, reser-
vists, volunteer firefighters and EMS personnel
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 210-B of the tax law is amended by adding two new
2 subdivisions 53 and 54 to read as follows:
3 53. Employment of New York national guard and reserve members wage tax
4 credit. (a) Allowance of credit. A taxpayer shall be allowed a credit,
5 in the amount of one thousand five hundred dollars, against the tax
6 imposed by this article for each member of the New York national guard
7 and reserves which it employs. Provided, however, such taxpayer shall
8 comply with the Uniformed Services Employment and Reemployment Rights
9 Act, as found in section 4301 et seq. of title 18 of the United States
10 Code; and provided further that such person shall have been employed for
11 at least six months.
12 (b) Application of credit. The credit allowed under this subdivision
13 for any taxable year shall not reduce the tax due for such year to less
14 than the minimum amount prescribed in paragraph (d) of subdivision one
15 of section two hundred ten of this article. If, however, the amount of
16 credits allowed under this subdivision for any taxable year reduces the
17 tax to such amount, any amount of credit thus not deductible in such
18 taxable year shall be treated as an overpayment of tax to be credited or
19 refunded in accordance with the provisions of section one thousand
20 eighty-six of this chapter. Provided, however, the provisions of
21 subsection (c) of section one thousand eighty-eight of this chapter
22 notwithstanding, no interest shall be paid thereon.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02112-01-9
A. 1700 2
1 54. Employment of volunteer firefighters and emergency medical
2 services (EMS) first responder personnel wage credit. (a) Allowance of
3 credit. A taxpayer shall be allowed a credit of one thousand five
4 hundred dollars, against the tax imposed by this article, for each
5 volunteer firefighter and EMS first responder personnel which it
6 employs; provided that such person shall have been employed for at least
7 six months.
8 (b) Application of credit. The credit allowed under this subdivision
9 for any taxable year shall not reduce the tax due for such year to less
10 than the minimum amount prescribed in paragraph (d) of subdivision one
11 of section two hundred ten of this article. If, however, the amount of
12 credits allowed under this subdivision for any taxable year reduces the
13 tax to such amount, any amount of credit thus not deductible in such
14 taxable year shall be treated as an overpayment of tax to be credited or
15 refunded in accordance with the provisions of section one thousand
16 eighty-six of this chapter. Provided, however, the provisions of
17 subsection (c) of section one thousand eighty-eight of this chapter
18 notwithstanding, no interest shall be paid thereon.
19 § 2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
20 of the tax law is amended by adding two new clauses (xliv) and (xlv) to
21 read as follows:
22 (xliv) Employment of NewAmount of credit
23 York nationalunder subdivision
24 guard and reservefifty-three of
25 members creditsection two hundred ten-B
26 under sub-
27 section (jjj)
28 (xlv) Employment of volunteerAmount of credit under
29 firefighters and EMSsubdivision fifty-four of
30 first respondersection two hundred ten-B
31 personnel wage
32 credit under sub-
33 section (kkk)
34 § 3. Section 606 of the tax law is amended by adding two new
35 subsections (jjj) and (kkk) to read as follows:
36 (jjj) Employment of New York national guard and reserve member credit.
37 (1) Allowance of credit. A taxpayer shall be allowed a credit, as here-
38 inafter provided, against the tax imposed by this article if they employ
39 New York national guard and reserve members. Provided, however, they
40 shall comply with the Uniformed Services Employment and Reemployment
41 Rights Act, as found in section 4301 et seq. of title 18 of the United
42 States Code; and provided, further that such person shall have been
43 employed for at least six months. The amount of the credit shall be
44 fifteen hundred dollars for each national guard member or reservist
45 employed.
46 (2) Application of credit. If the amount of the credit allowed under
47 this subsection for any taxable year shall exceed the taxpayer's tax for
48 such year, the excess shall be treated as an overpayment of tax to be
49 credited or refunded in accordance with the provisions of section six
50 hundred eighty-six of this article, provided, however, that no interest
51 shall be paid thereon.
52 (3) Carryover. If the amount of credit allowable under this subsection
53 for any taxable year shall exceed the taxpayer's tax for such year, the
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1 excess may be carried over to the following year or years, and may be
2 deducted from the taxpayer's tax for such year or years.
3 (kkk) Employment of volunteer firefighters and EMS first responder
4 personnel wage credit. (1) Allowance of credit. A taxpayer shall be
5 allowed a credit, as hereinafter provided, against the tax imposed by
6 this article for each volunteer firefighter and EMS first responder
7 personnel which it employs; provided that such person shall have been
8 employed for at least six months. The amount of the credit shall be
9 fifteen hundred dollars for each volunteer firefighter and EMS first
10 responder employed.
11 (2) Application of credit. If the amount of the credit allowed under
12 this subsection for any taxable year shall exceed the taxpayer's tax for
13 such year, the excess shall be treated as an overpayment of tax to be
14 credited or refunded in accordance with the provisions of section six
15 hundred eighty-six of this article, provided, however, that no interest
16 shall be paid thereon.
17 (3) Carryover. If the amount of credit allowable under this subsection
18 for any taxable year shall exceed the taxpayer's tax for such year, the
19 excess may be carried over to the following year or years, and may be
20 deducted from the taxpayer's tax for such year or years.
21 § 4. This act shall take effect immediately and shall apply to taxable
22 years beginning on and after January 1, 2021. Effective immediately the
23 addition, amendment and/or repeal of any rule or regulation necessary
24 for the implementation of this act on its effective date are authorized
25 to be made on or before such date.